Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Claim of Rebate of duty on Export made under Rule 18 - Conditions of Notification no. 93/2004-Cs versus Notification no. 94/2004-Cus -Benefit of Notification No. 94/2004 is not barred in case facility of rebate on duty paid on finished goods cleared for export is availed - AT
Claim of Rebate of duty on Export made under Rule 18 - Conditions of Notification no. 93/2004-Cs versus Notification no. 94/2004-Cus -Benefit of Notification No. 94/2004 is not barred in case facility of rebate on duty paid on finished goods cleared for export is availed - AT
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